AAA高級(jí)審計(jì)與認(rèn)證都考什么內(nèi)容？

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來(lái)源: 正保會(huì)計(jì)網(wǎng)校編輯：小編 2020/08/27 11:28:39　字體：大小

ACCA證書(shū)的考試科目高達(dá)十多科，AAA只是其中的一科，但它是ACCA眾多科目當(dāng)中難度較高的一門，歷年的考試通過(guò)率僅有30%-33%。AAA都考什么內(nèi)容？它主要難在哪兒？

·MAIN CONTENT主要內(nèi)容

A.Explain the concept of audit and assurance and thefunctions of audit,corporate governance,including ethics and professionalconduct.解釋審計(jì)和鑒證業(yè)務(wù)的概念，以及審計(jì)、公司治理(包括道德規(guī)范和專業(yè)準(zhǔn)則)的職能。

B.Demonstrate how the auditor obtains and acceptsaudit engagements,obtains an understanding of the entity and its environment,assesses the risk of material misstatement(whether arising from fraud or otherirregularities)and plans an audit of financial statements了解審計(jì)師如何獲得和接受審計(jì)業(yè)務(wù)，如何了解企業(yè)及其環(huán)境，評(píng)估重大錯(cuò)報(bào)的風(fēng)險(xiǎn)(無(wú)論是由欺詐還是其他違規(guī)行為引起的)，以及如何計(jì)劃對(duì)財(cái)務(wù)報(bào)表的審計(jì)。

AAA主要考試題型及通過(guò)率>>

C.Describe and evaluate internal controls,techniquesand audit tests,including IT systems to identify and communicate control risksand their potential consequences,making appropriate recommendations.Describethe scope,role and function of internal audit.描述和評(píng)估內(nèi)部控制、技術(shù)和審計(jì)測(cè)試，包括識(shí)別和傳遞控制風(fēng)險(xiǎn)及潛在后果的IT系統(tǒng)，并提出適當(dāng)?shù)慕ㄗh。描述內(nèi)部審計(jì)的范圍、作用和職能。

D.Identify and describe the work and evidenceobtained by the auditor and others required to meet the objectives of auditengagements and the application of the International Standards on Auditing(ISAs).識(shí)別和描述審計(jì)師和其他人員為達(dá)到審計(jì)業(yè)務(wù)目標(biāo)以及應(yīng)用國(guó)際審計(jì)標(biāo)準(zhǔn)(ISAs)而做得工作和獲得的證據(jù)。

E.Explain how consideration of subsequent events and the going concernprinciple can inform the conclusions from audit work and are reflected indifferent types of auditor’s report,written representations and the finalreview and report.解釋后續(xù)事件和持續(xù)經(jīng)營(yíng)問(wèn)題是如何從審計(jì)工作中得出結(jié)論，并解釋這些問(wèn)題在不同類型的審計(jì)報(bào)告中的影響、以及對(duì)書(shū)面陳述、至終審查和報(bào)告的影響。

AAA主要考試題型及通過(guò)率>>

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